Colm Burke (Cork North-Central, Fine Gael)
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23. To ask the Minister for Finance if serious consideration will be given to removing VAT on counselling and psychotherapy services to support professionals in the industry and persons who require the service; and if he will make a statement on the matter. [50513/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. Under Irish VAT legislation, professional medical care services supplied by recognised medical professionals who are registered on a statutory register in the State are generally exempt from VAT.

The Department of Health is responsible for the legislation governing medical professionals and statutory registers, including, for example, health professionals registered under the Medical Practitioners Act 2007, the Nurses and Midwives Act 2011 and the Health and Social Care Professionals Act 2005. Revenue applies the VAT exemption to the supply of medical services by these professionals as and from the date of their registration.

Under VAT law, where a medical service is supplied by a person who is not registered in accordance with the appropriate Department of Health legislation, the supply of the service is liable to VAT at the reduced rate, which is currently 13.5%.

Regulations made on 2 July 2018 under the Health and Social Care Professionals Act 2005 (Statutory Instrument No. 170 of 2018) designate counsellors and psychotherapists as a regulated profession and establish the Counsellors and Psychotherapists Registration Board. However, I understand that the register of counsellors and psychotherapists envisaged by that legislation has not yet been opened by the relevant health authorities.

Questions on the Counsellors and Psychotherapists Registration Board are a matter for my colleague, the Minister for Health.